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Abbreviations›Rev. Rul. 2012-33, 2012-51 I.R.B. 710

EMPLOYEE PLANS

Internal Revenue Bulletin 2012-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Amendment of prohibited payment option under defined sin gle–employer defined benefit plan of plan sponsor in bankruptcy (REG–113738–12) 29, 66 Application of section 162(m)(4)(C) to dividends and dividend

equivalents (RR 19) 28, 16 Defined benefit plans funding (Notice 61) 42, 479 Determination letters, staggered remedial amendment (RP 50)

50, 708 Election to include in gross income in year of transfer (RP 29)

28, 49 Fast track settlement for TE/GE taxpayers (Ann 34) 36, 334 Fees on health insurance policies and self-insured health plans

for the Patient-Centered Outcomes Research Trust Fund (TD 9602) 52, 746 Full funding limitations, weighted average interest rates, seg ment rates for:

July 1, 2012 (Notice 47) 31, 98 August 1, 2012 (Notice 53) 35, 317 September 1, 2012 (Notice 56) 39, 370 October 1, 2012 (Notice 64) 44, 528 November 1, 2012 (Notice 66) 49, 639 December 1, 2012 (Notice 78) 52, 785 Funding segment rates, 25–year average segment rates and ad justed 24–month average segment rates used for pension funding (Notice 55) 36, 332 Limitations on benefits and contributions, cost-of-living adjust ments (Notice 67) 50, 671 Proposed Regulations:

26 CFR 1.411(d)–4, amended; amendment of prohibited payment option under defined single–employer defined benefit plan of plan sponsor in bankruptcy (REG–113738–12) 29, 66

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